两税合并

别为两税合并盲目叫好

Don 't applaud for the merger of the taxes simply

两税合并后盛唐化工公司税收筹划研究

The Study of Sheng Tang Company 's Tax Planning after Enterprise Income Tax Law Merged

两税合并谁将受益？

Who benefit from the incorporation ?

末日意识对两税合并要保持清醒

Keep clear on unifying two taxes

两税合并后外资税收优惠若干问题研究

Several Problems of Tax Allowance of the Foreign Capitals are Studied after Two Taxes are Amalgamated

此次改革，是自企业所得税两税合并以来税制改革的又一个新突破。

This reform was a new breakthrough in tax reform since Enterprise income tax combining two taxation systems into unit one .

我国内、外资企业所得税率差异很大，两税合并目前已经获得通过，2008年具体实施后将会对企业利润造成较大影响。

For now , it has got approved , and is bound to be great impact when it is carried out in2008 .

由此可见两税合并给招商引资带来了巨大的压力但同时我们也应该看到，在两税合并给我国招商引资带来巨大挑战的同时也带来了巨大的机遇。

So the combination of two taxes brings huge pressure and at the same time we should see it also brings big opportunity .

我国涉外税收优惠政策分为两个阶段：普遍优惠阶段和目前两税合并后税收优惠阶段。

Our country foreign tax preference policy divides into two stages : After general preferences stage and present two tax merge , tax preference stage .

两税合并后我国所得税法的主要变化及影响两税合并后外资税收优惠若干问题研究

Changes and Impacts of China Income Tax Law after the Consolidation of the Two Separate Income Tax Regimes ; Several Problems of Tax Allowance of the Foreign Capitals are Studied after Two Taxes are Amalgamated

首先，本文在回顾了以往对外资税收优惠政策的基础上，分析了两税合并的背景以及新税法的内容及优惠政策的调整。

Firstly , this paper reviews the previous preferential policy of tax , and analysis the background of the " The merger of the two taxes " as well as the content of the new tax laws and the adjustment of preferential policy .

两税合并政策下，税收征管机关的税收工作标准发生改变，税收征管力度可能随之调整。同时，两税合并使得上市公司的名义所得税率发生变化，盈余管理程度可能会随之浮动。

Under the influence of the policy , the tax work standards which Tax collection authority based on change , and the tax collection is adjusted at the same time ; the nominal income tax rate of listed company changes with the floating degree of earnings management .

再次，本文在外资所得税负担对河北省引资规模进行相关性分析的同时，客观地评价了两税合并对河北省引进外资的作用和贡献。

Thirdly , when this paper makes the correlation analysis in the foreign income tax burden of foreign capital scale of Hebei Province , evaluates the role and contribution of unification of two sets of enterprise income tax to the introduction of foreign capital of Hebei Province objectively .

新的企业所得税法统一适用于内外资企业，实现了两税的合并。

The new Unified Enterprise Income Tax Law applies to foreign and domestic enterprises to realize the merger of the two taxes .